This paper investigates whether the traditional accrual based trading strategy first documented by Sloan (1996) can be refined using fundamental analysis. Specifically, this is done by implementing the composite signal F_SCORE introduced by Piotroski (2000) to identify financially strong or weak firms. We find that by applying both investment models simultaneously, in a model we call P_KOMB, the mean market-adjusted return earned by an investor exploiting the accrual anomaly can be increased by 14.8% annually. This is achieved by taking a long position in strong firms (as defined by the composite signal) in the lowest accrual portfolio, while an offsetting short position is taken in weak firms in the highest accrual portfolio, repeated annually between 1997 and 2007. Consistent with prior studies, positive market-adjusted returns can be attained through assessment of accruals as well as key value drivers found in historical financial data.

Denna explorativa studie utgår från ett intresse för samspelet mellan den kliniska vardagen och det omgivande samhället. Sju mellanchefer på vårdcentraler och vuxenpsykiatriska öppenvårds-mottagningar har intervjuats i syfte att undersöka deras föreställningar och attityder runt psykoterapi som behandlingsform, exempelvis deras tankar om psykoterapins verkan och tillgänglighet liksom deras medvetenhet om och attityder till en ökande betoningen på evidensbaserad vård. Frågeställningar: 1. Hur beskriver cheferna psykoterapi som behandlingsform och vilka attityder har de till psykoterapi.2. Hur upplever cheferna psykoterapins villkor, exempelvis beträffande gränsdragningar och evidensbaserad vård, och vilka attityder har man.

Abstract______________________________________________________________________Title:A study about creating understanding for different kinds of empowermentLevel:Bachelors thesis in Business Administration, 15 creditsAuthor:Fredrik LegovicSupervisor:Tomas KällquistDate:2014 - JuneAim:The main purpose of this study is to increase the understanding for different kinds of empowerment and how it affects the staff in the public sector.Method:The choice of method was based on the research aim. The method used to meet the objective was qualitative. The qualitative study was conducted with a hermeneutic basis, where individuals were asked to describe their experience of empowerment and how they feel affected of it. This thesis has a deductive approach, where existing theories dealing empowerment formed the basis for the design of interview substrate, which is then paired with the empirical evidence, based on this the conclusions was drawn.Result & Conclusion:What separates the different kinds of empowerment and how it affect the staff depends most of all on how the management chooses to communicate and share information with their staff.Suggestions for future research:A study regarding managers that works with different kinds of empowerment, and how that affects them, could be regarded as an interesting future research.Contribution of thesis:It shows that different kinds of empowerment affect the staff in different ways, which I made clear to the readers.Keywords:empowerment, thinking skills, relations and organizational - structure and theory.

AIM The aim of this paper was to clarify some of the factors that motivates pet owners to follow advice and instructions from veterinary nurses, so called compliance. METHOD An empirical study with an inductive approach was conducted, and a qualitative content analysis was performed. Content analysis is a scientific method of achieving qualitative results. The analysis is based on interviews with five pet owners, completed in February 2012. The interviews were transcribed and the results are made up of abstracted quotations. RESULTS The result in the study indicate that pet owners are motivated by information, respect, trustworthiness and treatment in meeting.

The purpose of this thesis is to achieve a greater understanding of how the social workers at the family unit in one of Stockholm municipalities comprehend the work environment at the workplace. Our aim is also to find out how the work environment can affect the health of the social workers in the form of their wellbeing and comfort at the workplace. In order to answer our purpose we conducted interviews of all social workers at the family unit in one of Stockholm municipalities that describe how they experience the work-environment in the workplace and how it influences their health.  We have analyzed the interview material in a thematic analysis based on three theoretical perspectives; SOC, claim ? control - support and Human relations. We have also coupled the interview material to the background chapter in this thesis that describes how a good working environment should be structured.  The chosen method characterizes an abductive process.

Abstract______________________________________________________________________Title:A study about creating understanding for different kinds of empowermentLevel:Bachelors thesis in Business Administration, 15 creditsAuthor:Fredrik LegovicSupervisor:Tomas KällquistDate:2014 - JuneAim:The main purpose of this study is to increase the understanding for different kinds of empowerment and how it affects the staff in the public sector.Method:The choice of method was based on the research aim. The method used to meet the objective was qualitative. The qualitative study was conducted with a hermeneutic basis, where individuals were asked to describe their experience of empowerment and how they feel affected of it. This thesis has a deductive approach, where existing theories dealing empowerment formed the basis for the design of interview substrate, which is then paired with the empirical evidence, based on this the conclusions was drawn.Result & Conclusion:What separates the different kinds of empowerment and how it affect the staff depends most of all on how the management chooses to communicate and share information with their staff.Suggestions for future research:A study regarding managers that works with different kinds of empowerment, and how that affects them, could be regarded as an interesting future research.Contribution of thesis:It shows that different kinds of empowerment affect the staff in different ways, which I made clear to the readers.Keywords:empowerment, thinking skills, relations and organizational - structure and theory.

Background: Intimate partner violence (IPV) is a large public health problem that foremost affects both women and children, nationally and globally. Several accessible reports about IPV and education for staff that in their occupation can meet battered people shows the importance of increased education for several occupational groups to decrease the large number of unrecorded cases.Purpose: The study explored how six occupational groups, in the municipality of Kungälv, related to IPV in their professions, were influenced by whether they had education in IPV or not.Method: We chose a quantitative approach, a cross sectional study. A questionnaire was constructed and handed out to 156 participations. The occupational groups were a section in a hospital, the police, the home care services, an elementary school, a pre-school and the public dental care. The answer frequency was 86 %.

It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.

Syftet med denna studie är att undersöka hur familjebehandlare upplever det att arbeta med FFT-metoden samt de faktorerna som gör den funktionell. Eftersom FFT är anpassad till den amerikanska kulturen som skiljer sig ganska mycket från den svenska, båda i kultur och socialsystem är det viktigt att inte bara utvärdera utifrån modellen men också hur implementering och anpassning av modellen har gått. För att kunna besvara syftet och frågeställningar har fem kvalitativa intervjuer genomförts av semistrukturerad karaktär. Urvalet av respondenter gjordes utifrån snöbollsmetoden där de intervjuade arbetar inom socialtjänstens öppenvård. Resultaten visade att det finns många saker som ska tas hänsyn till vid anpassning till andra kulturer, bland annat utbildningar, målgrupper och ekonomi. FFT är en behandlingsmetod och en påbyggnadsutbildning där gränsen mellan det som är klientens behandling och det som är FFT-terapeuternas utbildning är diffus.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Borna disease virus (BDV) is a virus with capability to cause neurological disease in several species of mammals and of ostriches. Also humans are suspected to be susceptible to the virus, as the viral RNA and antibodies against BDV have been found in some humans with psychiatric diseases, like schizophrenia and depression. In Sweden there is a disease called staggering disease in cats, associated to BDV-infection. This disease often has a fatal progress. Definite diagnosis is reached by histo-pathological and immunohistochemical examination of the central nervous system.

The purpose of this master thesis is to investigate if and how the school library in Linnéskolan in Älmhult is working towards the learning goals that can be find in the different school documents that are represented by the municipality of Älmhult. This includes goals for the school, for the school library and for the subject of social studies in the ninth grade. We also want to investigate if the school library helps the students to reach the learning goals and if there are any factors that can be improved in the school library. We have used an evidence based approach to define factors in the school library that can be improved. In the chapter that describes our theoretical approach, we have also discussed three different pedagogical theories; teacher-centered teaching, individual constructivism and social constructivism.

Abstract______________________________________________________________________Title:A study about creating understanding for different kinds of empowermentLevel:Bachelors thesis in Business Administration, 15 creditsAuthor:Fredrik LegovicSupervisor:Tomas KällquistDate:2014 - JuneAim:The main purpose of this study is to increase the understanding for different kinds of empowerment and how it affects the staff in the public sector.Method:The choice of method was based on the research aim. The method used to meet the objective was qualitative. The qualitative study was conducted with a hermeneutic basis, where individuals were asked to describe their experience of empowerment and how they feel affected of it. This thesis has a deductive approach, where existing theories dealing empowerment formed the basis for the design of interview substrate, which is then paired with the empirical evidence, based on this the conclusions was drawn.Result & Conclusion:What separates the different kinds of empowerment and how it affect the staff depends most of all on how the management chooses to communicate and share information with their staff.Suggestions for future research:A study regarding managers that works with different kinds of empowerment, and how that affects them, could be regarded as an interesting future research.Contribution of thesis:It shows that different kinds of empowerment affect the staff in different ways, which I made clear to the readers.Keywords:empowerment, thinking skills, relations and organizational - structure and theory.

In this essay dog as a compatible model were put against human. The major histocompatibility complex (MHC) genes were compared between dogs, human, cat and mouse. To evaluate dog as a model and study similarities and differences was the aim with this review. Dog as a model contributes to understand mechanisms behind autoimmune diseases and showed clearly histological similarities between human and dogs concerning the skin disease mucous membrane pemphigoid (MMP)/cicatricial pemphgioid (CP). Further genetic evidence motivated the choice of using dog as a comprehensive model when the MHC-complex correlated with hypothyroiditis in Doberman dog as it does in human. Physiological similarities with low levels of thyroid hormones (T3 and T4) together with high level of thyroid releasing hormone (TSH) were found in the same way as in human.

Background: The numbers of crime towards women are increasing in our society. It is the medical caregiver?s responsibility to take care of these women when they are seeking help post assault. The caregiver?s task is to provide good care and performe a forensic evidence examination.